Yes, when you're claiming Capital Cost Allowance and first entering the capital cost of a property (buildings, furniture or equipment), you will include GST, HST or any provincial sales tax you paid when you purchased the property. You will also include any delivery or shipping and handling charges if applicable.
As the Canada Revenue Agency explains it, "Generally, the capital cost of the property is what you pay for it".
This amount is the number that you will use to calculate the Capital Cost Allowance of the property in question on Form T2125, Statement of Business or Professional Activities.
Note that for most depreciable properties, when you are calculating Capital Cost Allowance, you will only be able to claim half of their capital cost the first year because of the half-year rule.
